Frequently Asked Questions
IRS Chief Counsel is a great choice for your future, whether you are just starting out or building on your proven success.
- How can I apply for an entry-level position at the Office of Chief Counsel, IRS?
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If you are a JD or LLM candidate with less than one year of legal experience and you are seeking post-graduation employment, you should consider applying to our highly competitive Honors Program. Each fall, we interview third year law students and Tax LLM students on-campus at various law schools throughout the U.S. We also interview Tax LLM students on-campus at law schools in the spring.
We recommend you consider interviewing with us on-campus at your law school or submit your application package directly to us. A complete application package consists of a resume (please include GPA and class rank, if available), law school transcript (an unofficial copy is fine), writing sample, Office of Chief Counsel Application (Form 6524) and a Declaration for Federal Employment (OF-306 form). Click here to download forms 6524 and OF-306 (163KB PDF*). If you plan on emailing the forms, please do not complete the social security number or date-of-birth sections of the Form OF-306. Also, you do not need to sign the forms if you will be emailing them to us.
JD candidates are appointed at the GS-11, Step 8 level. LLM candidates are appointed at the GS-12, Step 4 level. JD candidates generally begin employment with us the fall after they graduate, and LLM candidates generally begin employment with us the summer after graduation. Specific salary information by location is available on the Office of Personnel Management website at www.opm.gov. - If I would like to apply directly to the Office of Chief Counsel where should I send my application?
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You can e-mail, fax, or mail your application to us. Applications can be e-mailed to attyapplications@irscounsel.treas.gov, faxed to 202-927-6975, or mailed to Office of Chief Counsel, IRS, Attention: Attorney Recruitment, CC:FM:HR:ARRP, 1111 Constitution Avenue, NW, room 4219, Washington, DC 20224.
- What if I have more than one year of legal experience?
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If you have one or more years of legal experience, you are considered an experienced attorney. We post all our experienced attorney vacancies on www.usajobs.gov, as they become available. Each vacancy announcement provides specific information about the position, including how to apply for the position. Appointments generally range from GS-12 to GS-14 depending upon experience. Attorneys with one year of general legal or tax experience qualify for the GS-12 level. Typically, attorneys with two or three years of tax experience qualify for grades GS-13 or GS-14, respectively. More specific salary information by location is available on the Office of Personnel Management website at www.opm.gov.
- What if I am an LLM candidate, but I worked as an attorney for a few years after I received my JD?
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If you are currently pursuing your Tax LLM, but you worked as an attorney for one or more years after you received your JD, you are considered an experienced attorney. As an experienced attorney, you should apply to specific vacancy announcements, which are posted on www.usajobs.gov.
- Can I get a paid summer internship with the Office of Chief Counsel, IRS?
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Yes. If you are interested in a paid Summer internship, you should consider applying to our Summer Legal Intern Program. Each fall, we interview second year law students on-campus at various schools throughout the U.S. for this competitive program. We recommend you apply to interview with us on-campus at your law school or submit your application package directly to us. Offers for full-time employment may be made to second year summer legal interns at the conclusion of the program. Second year students are appointed at the GS-9, Step 1 level.
- Can I split my summer?
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We allow law students to split their summer on a case-by-case basis. Each year, we typically have some students who split their summer between a law firm and the Office of Chief Counsel, IRS. This gives students the opportunity to determine whether public or private sector employment is a better fit for them.
- What if I am a December graduate?
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December graduates are welcome to apply to our Honors Program the fall before they graduate and are generally able to begin employment with us in the spring after they graduate, typically in April or May. December graduates interested in paid summer internship positions are encouraged to apply to our Summer Legal Intern Program in the fall, a year before they graduate.
- What if I just completed my JD and I will be pursuing an LLM?
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Candidates who have just completed their JD and are now pursuing a Tax LLM can also apply to our Summer Legal Intern Program. Each spring, we publicize this unique program at law schools around the country. Students should contact their career services office regarding how to apply for these summer positions or by sending their application materials directly to us. Tax LLM students hired for summer positions are appointed at the GS-9, Step 1 level.
- Are there volunteer externship opportunities with the Office of Chief Counsel?
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Yes. We hire students throughout the year for our Externship Program. These positions are unpaid volunteer positions available in our 49 offices nationwide. Students have the opportunity to work on either a part-time or a full-time basis, subject to the approval of their law school, during the fall or spring. This program provides law students the opportunity to obtain practical work experience while gaining a familiarity with the Chief Counsel organization. Students applying for externships should indicate in their application materials what city they would like to work in.
